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South Sea Baubles has the following (incomplete) balance sheet and income statem

ID: 2813313 • Letter: S

Question

South Sea Baubles has the following (incomplete) balance sheet and income statement.

a&b. What is shareholders’ equity in 2015 and 2016? (Enter your answers in millions.)

c&d. What is net working capital in 2015 and 2016? (Enter your answers in millions.)

e. What are taxes paid in 2016? Assume the firm pays taxes equal to 35% of taxable income. (Do not round intermediate calculations. Enter your answer in millions rounded to 2 decimal places.)

f. What is cash provided by operations during 2016? (Do not round intermediate calculations. Enter your answer in millions rounded to 2 decimal places.)

g. Net fixed assets increased from $990 million to $1,090 million during 2016. What must have been South Sea’s gross investment in fixed assets during 2016? (Enter your answer in millions.)

BALANCE SHEET AT END OF YEAR (Figures in $ millions) Assets 2015 2016 Liabilities and Shareholders' Equity 2015 2016 Current assets $ 109 $ 235 Current liabilities $ 88 $ 117 Net fixed assets 990 1,090 Long-term debt 695 940

Explanation / Answer

a&b. What is shareholders’ equity in 2015 and 2016?

shareholders’ equity = Total Assets - Total Liabilities

shareholders’ equity in 2015 = (109+990) - (88+695)

= 1099-783

= 316

shareholders’ equity in 2016 = (235+1090)+(117+940)

= 1325-1057

= 268

c&d. What is net working capital in 2015 and 2016?

Net Working Capital = Current Assets - Current Liabilities

Net Working Capital for 2015 = 109-88

= 21

Net Working Capital for 2016 = 235-117

= 118

e. What are taxes paid in 2016?

f. What is cash provided by operations during 2016?

Cashflow from operations = EBIT+ Depreciation - Taxes + changes in working capital

changes in working capital comprises of

Negative Change in current assets are added and Negative Change in current liabilities are deducted

Cashflow from operations = 475+445-75.60+126-29

= 941.40

g. What must have been South Sea’s gross investment in fixed assets during 2016?

Gross Investment = Net investment + Accumulated Depreciation

Net fixed assets on 2015 = 990

Dpreciation for 2016 = 445

Net fixed assets on 2016 = Net fixed assets on 2015 + Addition during 2016 - Dpreciation for 2016

Addition during 2016 = Net fixed assets on 2016 - Net fixed assets on 2015 + Dpreciation for 2016

= 1090 - 990+445

= 545

Depreciation Rate = 445/(990+545)

= 445/1535

= 29%

Gross Investment in 2015 = 990 / (1-.29)

= 990/.71

=1394

Gross Investment in 2016= Gross Investment in 2015 + Addition during 2016

= 1394+545

= 1939

Revenue               2,045 Less: Cost of goods sold               1,125 Gross profit                   920 Less: Depreciation                   445 EBIT                   475 Less: Interest                   259 Income Before Income Tax (EBT)                   216 Less: Income Tax@35%               75.60 Net Income             140.40
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